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Question ID : 41165

Legality of order passed u/s 144

Facts Individual Assessee has not filed original ITR for AY 12-13 based on some information AO has reopened the case u/s 148 in March 20 and assessee has also not filed his ITR within 30 days of service of above notice but filed delayed return against notice u/s 148 (before framed. Or completion of assessment ) Query Can AO passed order u/s 144 where assessee filed ITR before completion of assessment without issue notice u/s 143(2) of income tax act

Posted by SANDEEP KAPOOR on Oct 17, 2021

Filed Under DIRECT TAXES

Answer ID : 81349

AO cannot pass order under 144 with out giving an oppurtunity per proviso to 144(1).

Posted by B.CHACKRAPANI WARRIER on Oct 18, 2021
Answer ID : 81350

No, AO cannot passed order u/s 144 where assessee filed valid ITR before completion of assessment without issue notice u/s 143(2) of income tax Act. whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a notice under Section 143(2) of the Act for proceeding further. It is thus not open for the AO to not issue a notice under Section 143(2) of the Act and proceed directly under Section 144 of the Act by rejecting the return filed by the Assessee. i) ITA No. 696/2015 (Del High Court) CIT vs. Delhi Kalyan Samiti ii) ITA No. 8774/D/2019 dated 25.8.2020 Dart Infrabuild (P) Ltd. vs. ITO

Posted by Lalit Mohan on Oct 21, 2021